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GST Annual Return, Reconciliation (GSTR-9C) and Department Audits

Last updated: 2 October 2026

The GST annual return and reconciliation statement close each year’s GST position, and department audits test it. Our team prepares GSTR-9 and GSTR-9C, reconciles books with returns, and supports you through audits by the department.

Annual returns and audits under GST

GSTR-9 — the annual return summarising the year’s supplies, tax and credit. For FY 2025-26 it is optional for turnover up to ₹2 crore.
GSTR-9C — the reconciliation between audited financial statements and GST returns, required above ₹5 crore turnover. Since FY 2020-21 it is self-certified by the taxpayer; certification by a CA or CMA is no longer mandatory.
Both are due by 31 December after the financial year.
Department audit under section 65 — the tax officer audits your records after giving notice in Form ADT-01, and records findings in ADT-02.
Special audit under section 66 — ordered in complex cases and conducted by a CA or CMA nominated by the department.

Good reconciliation during the year makes the annual return — and any audit — far easier.

Based on sections 35, 44, 65 and 66 of the CGST Act, 2017. Last updated: 27 September 2026.

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What our GST annual return service covers

Reconciling books with GSTR-1, GSTR-3B and GSTR-2B

Identifying and paying any short-paid tax before filing

GSTR-9 preparation and filing

GSTR-9C reconciliation statement

Support during department audits and replies to audit observations

Key facts at a glance

GSTR-9

Annual return

GSTR-9C

Reconciliation statement above ₹5 crore

Self-certified

9C no longer needs CA certification

31 December

Due date for annual returns

ADT-01

Notice of department audit

Section 66

Special audit by a nominated CA or CMA

Where annual returns commonly raise issues

Differences found late become demands.

Unreconciled credit

ITC in books differs from GSTR-2B.

Turnover mismatch

Books show different turnover from returns.

Short payments ignored

Tax differences not paid before filing.

Related services

Related GST services.

GST Return Filing

Monthly and quarterly returns.

GST Notice Reply

Handling notices.

GST Litigation

Appeals.

Accounting & Bookkeeping

Clean books.

More in this section: Proprietor & Professional ITR · GST Cancellation & Revocation · Income Tax Refund Status, Reissue & Delayed Refund Help · NGO Taxation · NRI Taxation in India · Professional Tax Registration & Return Filing

Documents we need from you

Financial Records

GST Records

How we prepare your annual return

Data

Books and returns collected.

Reconciliation

Turnover, tax and ITC reconciled.

Differences

Short payments identified and settled.

GSTR-9

Annual return prepared.

GSTR-9C

Reconciliation statement prepared.

Filing

Both filed by 31 December.

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Department audits

A department audit follows a set process.

Notice

ADT-01 issued before the audit.

Audit

Records examined by the officer.

Findings

Observations recorded in ADT-02.

Follow-up

Demands can follow; replies prepared with care.

Get in Touch

Share your query and our team will reply during business hours.

Frequently Asked Questions

Is GSTR-9C still certified by a CA?

No. Since FY 2020-21 it is self-certified by the taxpayer.

Who must file GSTR-9C?

Taxpayers with aggregate turnover above ₹5 crore.

Is GSTR-9 mandatory for small businesses?

For FY 2025-26 it is optional up to ₹2 crore turnover.

What is a department audit under GST?

An audit of your records by the tax officer under section 65, after notice in ADT-01.

What is a special audit?

An audit under section 66 by a CA or CMA nominated by the department in complex cases.

Who handles your case

CS Chetna Shoor

ACS – Director, Expertvuw Management Pvt Ltd

Tax work is handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and representation before tax authorities and tribunals is made by authorised professionals or advocates.

Expertvuw Management Pvt Ltd